The Council shall appoint a County Auditor who shall serve at the pleasure of the Council and shall receive such compensation as the Council may determine. The County Auditor shall be a certified public accountant licensed under the law of this state. [Amended by Bill No. 84-44]

The County Auditor shall, not later than 4 months after the close of each fiscal year, prepare and submit to the Council and to the County Executive, a complete financial audit for the preceding fiscal year of all agencies that receive or disburse County funds. The audit shall include a report together with such explanatory comments as the County Auditor may deem appropriate. The report and explanatory comments shall be published in at least 1 newspaper widely circulated in the County in accordance with the provisions of Section 812, and copies of the complete audit shall be open for inspection by the public. The Council may exempt on an annual basis those agencies whose entire records, accounts, and affairs are completely audited each year by the State or Federal government and may, for good cause, grant an extension to submit the financial audit. [Amended by Bill No. 12-29]

All records and files pertaining to the receipt and expenditure of County funds by all officers, agents, and employees of the County and all agencies thereof, and any office, department, or agency funded in whole or in part by County funds and all offices, departments, institutions, boards, commissions and other agencies thereof shall at all times be open to the inspection of the County Auditor who shall promptly call to the attention of the Council and the County Executive any irregularity or improper procedure which may be discovered. The County Auditor's duties may include operational and performance auditing procedures of any office, department, or agency funded in whole or in part by County funds, as assigned and directed by a majority of the County Council by resolution. [Amended by Bill No. 14-17]

The Council shall have the power to implement the provisions of this section and to assign additional functions, duties, and personnel to the County Auditor. All actions of the Council pursuant to this section shall be exempt from the Executive veto.

Section 214. Special Audits.

Either the Council or the County Executive may at any time order the examination or audit of the accounts of any agency that receives or disburses the County funds. Upon the death, resignation or removal of any County officer, the County Auditor shall cause an audit and investigation to be made of any accounts maintained by the officer and by the agency. The County Auditor shall report the results of this audit to the County Executive and the Council, and copies shall be made available to the public no later than 3 months after the ordering of the audit. If, as a result of any such audit, an officer shall be found to be indebted to the County, the County Executive shall proceed forthwith to collect the indebtedness. All actions of the Council pursuant to this section shall be exempt from the Executive veto.